Interest income, net securities gains and bank-owned life insurance are not in scope of ASC 606, "Revenue from Contracts with Customers." For the revenue streams in scope of ASC 606 - trust fees, service charges on deposits, net securities brokerage revenue, payment processing fees, digital banking income, net swap fee and valuation income, mortgage banking income and net gain on other real estate owned and other assets – there are no significant judgments related to the amount and timing of revenue recognition.

The following table summarizes the point of revenue recognition and the income recognized for each of the revenue streams for the three and six months ended June 30, 2026 and 2025, respectively:


	Point of Revenue	For the Three Months Ended June 30,				For the Six Months Ended June 30,
(unaudited, in thousands)	Recognition	2026		2025		2026		2025
Revenue Streams
Trust fees
Trust account fees	Over time	$	7,640	$	7,698	$	15,982	$	14,372
WesMark fees	Over time		2,190		1,959		4,290		3,983
Total trust fees			9,830		9,657		20,272		18,355
Service charges on deposits
Commercial banking fees	Over time		2,744		2,446		5,361		4,383
Personal service charges	At a point in time and over time		8,802		8,038		17,146		14,687
Total service charges on deposits			11,546		10,484		22,507		19,070
Net securities brokerage revenue
Annuity commissions	At a point in time		2,354		2,610		4,651		4,598
Equity and debt security trades	At a point in time		194		84		354		208
Managed money	Over time		673		337		1,306		664
Trail commissions	Over time		449		317		831		579
Total net securities brokerage revenue			3,670		3,348		7,142		6,049

Payment processing fees (1)	At a point in time and over time		776		804		1,647		1,696
Digital banking income	At a point in time		7,410		7,325		14,008		12,730
Net swap fee and valuation income (2)	At a point in time		3,135		746		4,197		1,706
Mortgage banking income	At a point in time		1,055		2,364		1,974		3,504
Net gains on other real estate owned and other assets	At a point in time and over time		2,036		111		2,583		71

(1)

Included in other non-interest income.

(2)

Changes in the fair value of the underlying swaps are not within the scope of ASC 606 and totaled $0.3 million and ($0.7) million for the three months ended June 30, 2026 and 2025, respectively. Fair value adjustments were $0.2 million and ($1.7) million for the six months ended June 30, 2026 and 2025, respectively.